TMI Blog2013 (12) TMI 976X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant to establish that the excess duty paid on the invoices in fact has not been recovered from the customer or that the excess duty paid by the appellant on the invoices was not paid to them by buyer of the goods – Thus, C.A. certificates and relevant documents are required to be produced before the original adjudicating authority to establish, that excess duty has been paid by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra upheld the Order-in-Original No.Div.Wag/01/Ref/10-11 dated 30.04.10 passed by Assistant Commissioner, Central Excise Customs, Division Waghodia, Vadodara-II under which refund claim of Rs.95,973/- was rejected. 2. None appeared on behalf of the appellant. Two written submissions dated 21.01.2013 and February-11,2013 were filed by the appellant reiterating the grounds of appeal taken by them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dger Account, Balance Sheet etc. before the Original Adjudicating Authority and that accordingly refund has been correctly rejected. 4. Heard both sides and perused the case records. 5. In this case the issue involved is whether the refund of Rs.95,973/- filed by the appellant on 15.12.2009 is admissible or not. It is the case of the appellant that as per the contract entered by them with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id when duty was required to be paid on the contracted prices only which also included the element of central excise duty payable. In this case it was required to be established by the appellant with the help of contract copies and other documents that the duty paid by them was in excess of what was required to be paid. Secondly to counter that doctrine of unjust enrichment is not applicable it wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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